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NY K87841

July 27, 2004
CLA-2-85:RR:NC:1:108 K87841


TARIFF NO.: 8513.10.2000

Mr. Richard Wadiri
Naito Design
900 Livingston Avenue
North Brunswick, NJ 08902

RE: The tariff classification of a novelty flashlight with area light from China.

Dear Mr. Wadiri:

In your letter received in this office on July 14, 2004, you requested a tariff classification ruling. Sample is being returned as requested.

The submitted sample is a novelty flashlight with area light that is referred to as the “Light Can” (item number 1204). This article, which is composed of a plastic body, is a portable battery-operated cylindrical-shaped lamp designed to simulate a soda can. It measures approximately 4 7/8 inches in height when not extended and 7 ¼ inches in height when extended. It incorporates a top filament bulb with reflector and lens and functions as a flashlight when its bottom slide-switch mechanism is activated to project a beam of light. When the lamp’s top portion is raised, the flashlight bulb is then enclosed within a transparent plastic housing to operate as a small area lamp. It is noted that this lamp combination with a dual-lighting function shares a common power source. It is the opinion of this office that the principal function of this lamp combination is performed by the flashlight with the ancillary feature of being converted into a small area light.

The applicable subheading for the novelty flashlight with area light will be 8513.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for portable electric lamps designed to function by their own source of energy...lamps: flashlights. The rate of duty will be 12.5 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Michael Contino at 646-733-3014.


Robert B. Swierupski

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